Tax Law Commons^™

The Interplay Between Norms And Enforcement In Tax Compliance, Leandra Lederman

Articles by Maurer Faculty

What will increase individuals' compliance with the federal income tax? There are rich legal, economic, and sociological literatures examining this question. The traditional answer that increased enforcement will increase compliance is supported by both economic modeling and a number of experiments. However, studies show that appeals to normative beliefs about honesty in taxpaying play an important role as well.

A number of scholars have suggested that vigorous enforcement of the tax laws may be counterproductive because it may suggest that noncompliance is the norm. This article argues, in part, that enforcement and a compliance norm are not inconsistent but rather …

Tax Compliance And The Reformed Irs, Leandra Lederman

Articles by Maurer Faculty

The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform itself into an agency focused on "customers." What affect will such a focus on service have on compliance? This article analyzes not only the post-IRS reform statistics on enforced compliance but also considers the more important question of the likely impact of IRS friendliness on so-called "voluntary compliance."

Although some have suggested that a kinder IRS might prompt increased voluntary compliance, this article argues that it likely will not, based on the literature examining the impact on voluntary compliance of tax collector service to taxpayers …

Targeting Exemption For Charitable Efficiency: Designing A Nondiversion Constraint, Frances R. Hill

Articles

No abstract provided.

Theories Of Distributive Justice And Limitations On Taxation: What Rawls Demands From Tax Systems Symposium - Rawls And The Law: Panel Vi: Property, Taxation, And Distributive Justice, Linda Sugin

Faculty Scholarship

This Essay attempts to map out how such an inquiry would be conducted in light of Rawls. Rather than searching in theories of justice for required precepts of taxation, we might more fruitfully ask what constraints, if any, a particular theory of justice imposes on the tax system. Application of such an approach to Rawls's theory of justice may explain his apparent preference for a flat consumptionbased tax. This preference is otherwise quite puzzling in light of much of what Rawls wrote about economic justice, and might lead us to expect him to endorse a progressive income tax. If Rawls's …

Torts, Tax Reporting, And Preemption: Is There Tort Liability For Incorrect Information Reports?, Jacob L. Todres

Faculty Publications

(Excerpt)

This Article explores the answer to what seems to be a simple and straightforward question, a question one would expect to have a relatively simple answer. The question is whether damages may be recovered from a negligent issuer of an incorrect federal tax information return? If one receives a form W-2 that overstates the wages received, or if one receives a form 1099 that overstates the amount of interest or dividends received and the recipient is damaged as a result, assuming negligence by the issuer, does a suit for damages lie under state law? While at first blush the …

The Theological Case For Progressive Taxation As Applied To Diocesan Taxes Or Assessments Under Canon Law In The United States, Matthew J. Barrett

Journal Articles

Canon 1263 of the 1983 Code of Canon Law allows the diocesan bishop to impose taxes on the parishes in his diocese for diocesan needs. Canon 1263 requires that such taxes be proportionate to [the parishes'] income. To a tax lawyer, the adjective proportionate describes a so-called flat tax, or a system that imposes the same tax rate on every taxpayer's taxable income. Canon law commentators, however, have consistently agreed that canon 1263 also authorizes a progressive tax, which in this context would impose a higher tax rate on parishes with larger incomes. This article argues that Catholic social teachings, …